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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 76— JUDICIAL PROCEEDINGS · Subchapter C— The Tax Court · § 7473

Aa

§ 7473. Disposition of fees

171 words·~1 min read·/usc/title-26/section-7473

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Except as provided in sections 7470A and 7475, all fees received by the Tax Court pursuant to this title shall be deposited into a special fund of the Treasury to be available to offset funds appropriated for the operation and maintenance of the Tax Court.

(Aug. 16, 1954, ch. 736, 68A Stat. 888; Pub. L. 99–514, title XV, § 1553(b)(2), Oct. 22, 1986, 100 Stat. 2754; Pub. L. 114–113, div. Q, title IV, § 432(b), Dec. 18, 2015, 129 Stat. 3126.)

Connections2 cite this · traces to 2

Cited by 2 sections

public-private-law

Public Law 117-328
Consolidated Appropriations Act, 2023

statutes-at-large

Public Law 117–328
Making consolidated appropriations for the fiscal year ending September 30, 2023, and for providing emergency assistance for the situation in Ukraine, and for other purposes

Traces to 2 documents

public-private-law

Consolidated Appropriations Act, 2016
Public Law 114-113

U.S. Code

Practice fee
§ 7475

7 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 888
Pub. L. 99–514, title XV, § 1553(b)(2)
100 Stat. 2754
129 Stat. 3126
Pub. L. 99–514
section 1553(c) of Pub. L. 99–514

Citation graph

cites case law

§ 7473

Disposition of fees

Pub. L.×1

Stat.×1

Pub. L.Public Law 114-113

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 888

Pub. L.Pub. L. 99–514, title XV, § 1553(b)(2)

Stat.100 Stat. 2754

Stat.129 Stat. 3126

Cites 9 · showing 7Cited by 2 across 2 sources